Publication details

Vazby daňového a insolvenčního řízení (odvod za porušení rozpočtové kázně)

Title in English Tax and insolvency proceedings linkages (levy for violation of budgetary discipline)


Year of publication 2018
Type Chapter of a book
Description This chapter aims to approximate the linkages of insolvency and tax proceedings, respectively, on the basis of the decision of the individual courts, interpretation of the concepts regulated by the Insolvency Act and the Tax Code. It is based on the hypothesis that the levy for the violation of budgetary discipline is interpreted consistently in both proceedings.
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